Louisa County Line of Duty Surviving Spouse Exemption

Louisa County's Commissioner of the Revenue takes the statewide exemption for the unremarried surviving spouse of a member of the armed forces, on the form "Real Property Tax Relief for Surviving Spouse of One Killed in Action", with a death certificate, a certified marriage certificate, and a utility bill. The dwelling is exempt up to the county's average assessed value for a single-family home, which the page does not print; value above it is taxed. The page says the application is refiled only when the residence changes and that a remarriage must be reported, as section 58.1-3219.10 provides. The page, the form's title, and the form's checkbox ("Certification from United States Department of Defense the date that member of armed forces of the United States was killed in action") all describe the pre-2025 rule. Since January 1, 2025 section 58.1-3219.9 covers a member who died in the line of duty with a Department of Defense Line of Duty determination, including a death by suicide. A spouse whose determination is not a death in action should file the same form citing the statute. The form's affidavit, carried over from the disabled veteran form, also has the spouse swear to a death "on or after January 1, 2011" and to continued occupancy of "the exempted property", where the page asks for a death on or after January 1, 2015 and the statute lets the spouse move.